An empirical investigation of the impact of personality type on supervisor-subordinate relationships in a budgetary setting

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Date

1986

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Abstract

This dissertation investigated the impact of personality type on supervisor-subordinate relationships within a budgetary setting. The study investigated the effects of both the individual and the dyadic personality type on certain aspects of leader behavior, budgetary participation, and performance to explore how such personality similarities or differences can impact on the budget preparation and evaluation process. The approach taken to address the research questions was a field study using regional directors and park managers involved with the budgeting process within the State of Texas Parks Department. The personality type of these individuals was determined by using the Myers-Briggs Type Indicator (MBTI). The results of this experiment indicated that there was a very dominant presence of one type, the sensing, thinking, judgmental (STJ) individual throughout both levels of the Parks Department. The study also indicated: 1) an association between the park manager's perceptions of a high level of initiation of structure and the regional directors having a sensing, judgmental (SJ) personality type, and; 2) an association between the park manager's perceptions of a high level of budgetary participation and the regional directors preferring a sensing (S), and more specifically, a sensing, judgmental (SJ) personality type. The results also indicated that regional directors rated their park managers budget-related performance lower in dyads displaying a high degree of similarity in communication style preference. The study alo found that park managers rated their budget-related performance higher in dyads with similar perceptive functions. Limitations of this study were discussed as well as directions for future research concerning personality type and supervisor-subordinate relationships within the budgetary process.

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Typescript (photocopy).

Keywords

Budget in business, Major accounting

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